Analysis of the presence and using of intangible assets

Yulia Volodymyrivna Chub


Modern economic development of enterprises is based on the principles of sustainable economic, competitive production and effective use of intellectual capital. Market relations need to strengthen the role of intangible assets. The value of intangible assets is determined by the future economic benefits that they can bring to the enterprise. The presence of intangible assets in enterprises becomes a factor for sustainable development, improving the market value of businesses as well as shaping their competitive advantage. Analysis of the presence, movement and use of intangible assets is an important part of analyzing the financial condition of the company, thereby increasing the effectiveness of the management of product competitiveness in the domestic and foreign markets. Attainment of the goals and tasks has been performed with the help of  the following research methods: abstract and logical – theoretical generalization of the results and drawing conclusions; comparison – assessing the effectiveness of intangible assets; statistical and expert assessments – the analysis of the influence of intangible assets on the company's profit; cash- constructive – when calculating the profit from the use of intangible assets by taking into account their share in the total percentage of assets. Analyzing the use of intangible assets is possible with the full provision of  company with information about  its  intangible assets.  Basic theoretical and practical results of the study concern the improvement of  methodological approaches to evaluation of  the effectiveness of intangible assets from the calculation of the profit which is derived from the use of intangible assets that directly affect the performance of the company. The increase in the dynamics of this index indicates the effective use of intangible assets.  After analyzing the level of intangible assets it can be given the cost characteristics of scientific and technical potential of the company and can be evaluated its ability to maintain competition in the market of products. The process of attracting investment to increase the total value of assets can be intensified, thereby it will contribute to the growth of the company image and the degree of confidence in the products that will help to contribute additional profit at the expense of goodwill. 


intangible assets; valuation; analysis; profitability; competitivenes; efficiency

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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